About this topic
Based on the AICPA Competency Framework: Tax and Personal Financial Planning, these learning resources - primarily focused on US tax - are designed to help CPAs understand the knowledge and skills necessary to address the needs of their clients and firms.
Check your knowledge
Take a knowledge check to evaluate your proficiencies and find related learning resources.
Get started21 Results
When Entity Simplification Is Not So Simple
Companies have many reasons to undergo reorganizations but should consider the effect E&P before undertaking these transactions. Learn more in this article.
Article Formation, liquidation & reorganization Intermediate
Uncertainty Surrounding Back-to-Back F Reorganizations
This article explains recently issued regulations on F reorganizations.
Article Formation, liquidation & reorganization Intermediate
Planning to Comply With the New U.S. Debt-Equity Requirements
This article focuses on the recharacterization and documentation rules including best practices to ensure both tax and financial reporting compliance.
Article C corporation income taxation Intermediate
Getting in shape for tax season
As CPAs and their staffs train and ready their equipment, they might add these reminders of what’s new and notable for 2016 returns.
Article Credits Intermediate
How to Document a Tax-Free D Reorganization With a Split-Off
This article presents a sample memorandum that can be used by taxpayers if the IRS challenges their treatment of a split-off D reorganization transaction.
Article Formation, liquidation & reorganization Intermediate
Final Regulations Clarify Definition of Real Property for REITs
The IRS issued final regulations clarifying the definition of real property for purposes of the REIT provisions as discussed in this article.
Article C corporation income taxation Intermediate
Rev. Rul. 2016-15 and the Uniform Application of Sec. 108 to QRPBI
This article explains a different application of Sec. 108 debt forgiveness for qualified real property business indebtedness ruled on recently by the IRS.
Article Income Intermediate
The Front-End Straw Man and the Build-to-Suit Exchange
A build-to-suit like-kind exchange usually requires a great deal of planning and may take some time.Learn more about build-to-suit arrangements in this article.
Article Tax computation Foundational
Complexities of Stock Deals in M&A Transactions
This article explains the possible tax benefits of taxable stock transactions.
Article Income Intermediate
Charitable Donations of Food Inventory
his article summarizes the regulations including the use of donated food, limitations on the deductions, and the opportunities.
Article Deductions Intermediate
Practical Documentation of QRAs for the R&D Tax Credit
This article explores qualified research activities (QRA) including providing an overview of the rules, case law, and a detailed case study.
Article Credits Intermediate
Explore Topics
© 2024 Association of International Certified Professional Accountants. All rights reserved.